The director shall provide by regulation for the collection of each carrier’s, self-insurer’s and group-funded workers’ compensation pools’ proportionate amount of the carrier’s share of expense. The maximum amount which shall be collected from any carrier, self-insurer or group-funded workers’ compensation pool shall be 3% of the workers’ compensation benefits paid by such carrier, self-insurer or group-funded workers’ compensation pool as listed by the director. Such amounts shall be paid within 30 days from the date that notice is served upon such carrier, self-insurer or group-funded workers’ compensation pool. If such amounts are not paid within such period, the director may assess a civil penalty equal to 10% of the amount so unpaid for each 30 days the liability remains due and unpaid, and such civil penalty shall be collected at the same time and as a part of the original amount as determined by the director under the terms of this act. Upon assessment, if the total dollar amount due is $10 or less, the amount due is waived.